---
kind: "section"
citation: "26 U.S.C. § 5558"
title: "26"
title_heading: "Internal Revenue Code"
number: "5558"
heading: "Authority of enforcement officers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5558"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter I — Miscellaneous General Provisions"
---

# §5558. Authority of enforcement officers


For provisions relating to the authority of internal revenue enforcement officers, see section 7608.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)